TMI BlogNon-DiscriminationX X X X Extracts X X X X X X X X Extracts X X X X ..... icular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States. 2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce in tax rates shall not exceed 10 percentage points. 3. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties or fees for technical services and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable prof ..... X X X X Extracts X X X X X X X X Extracts X X X X
|